Top heavy management?

2. For the first time since the end of the Cold War, the US has started culling generals and admirals from its top-heavy ranks to save money and make the military more nimble.

With the Iraq war over and US troops in Afghanistan on their way home, the Pentagon officials said they have eliminated 27 jobs for generals and admirals since March.

This is the first time the Defense Department has imposed such a reduction since the aftermath of the Cold War, when the collapse of the Soviet Union prompted the military to downsize, the Washington Post reported.

The cuts are part of a broader plan to shrink the upper ranks by 10 percent over five years, restoring them to the size when the country was last at peace, before the attacks of 11 September 2001.

- In a first since Cold War, US downsizing top-heavy ranks in military, FirstPost.com, December 29, 2011.

3. With contract restructuring and termination season just about a week away I wanted to look at the teams' that have significant salary cap investments in a limited number of players. For each team I calculated the top three, four, and five salary cap hits on the team to compare and see just which teams are incredibly top heavy and which are not.

No team spends more on their top three players than the Detroit Lions who spend nearly $51.3 million on Ndamukong Suh, Matt Stafford, and Calvin Johnson. They are the only team that is over $50 million and it's representative of what a poor job the Detroit Lions have done managing their salary cap, in particular the constant restructuring of Suh, a top level player but at a position that is not premier salary position. Suh's $22.4 million cap figure is nearly $7 million higher than the next closest Defensive Tackle, Gerald McCoy of the Buccaneers. Suh has incredible contract leverage that is likely going to force the Lions into an extension that will dwarf that of Geno Atkins $10.665 million per year deal to bring this top three number down to a reasonable figure. It is doubtful that Suh or Johnson can ever do enough to live up to the contracts both will have. Dallas' top 3 of Tony Romo, DeMarcus Ware, and Brandon Carr come in just under $50 million. Romo's contract is designed to be restructured and Ware should be forced to take a paycut. The Bears are nearly tied with the Cowboys due to the high cap figures of Jay Cutler and Julius Peppers. Peppers will be released and Cutler may be restructured for cap flexibility. The Steelers and Buccaneers round out the top 5, both coming in at just over $44 million. The Steelers have limited ways to change their number without a number of restructures, but the Buccaneers could restructure the deal of Darrelle Revis and/or extend Gerald McCoy.

The average spend on the top 3 is $35.19 million. The teams with the least invested are the Raiders, Jaguars, Colts, 49ers, and Bengals. Most of those names are no surprise except the 49ers. The 49ers have one of the more unique rosters in the NFL in that they have a large number of mid cap players but no large cap players. That will change when Colin Kaepernick is extended, but that will still be just one of 53. The 49ers dedication to extending early and using their poor years to pre-pay charges for their star Patrick Willis has allowed them to build the deepest roster in the NFL.

When we move to the top 5 contracts the Steelers and Cowboys both leapfrog the Lions for the top two slots. The Steelers have $67.1 million tied up in just 5 players and they have players right outside the top 5 that also have pretty large cap charges. The team will need to make decisions on Ike Taylor, Troy Polamalu, and Heath Miller (who ranks 6th), all older veterans in the final year of their contract. This may also be the season Ben Roethlisberger gets an extension. Dallas is at $66.6 million and we touched on them above. Their number five salary, Miles Austin, will be cut, but his replacement, Sean Lee makes close to the same salary. Lee's contract will likely be restructured. The Lions, Bears, and Ravens make up the top five while the Buccaneers and Rams are both over $60 million.

What is interesting to note is that none of the seven top heavy spenders was a playoff team in 2013 and none had a winning record. The Saints are the only team in the top 10 to have made the playoffs last season or had a winning record. These are teams that need changes not large investments in the same group of players and they all need to keep that in mind when giving up more future flexibility to keep a mediocre team together.

- Top Heavy Spending in the NFL, by Jason Fitzgerald, OverTheCap.com, January 26, 2014.

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About the author:

Zhang Xin is Trainer at chinadaily.com.cn. He has been with China Daily since 1988, when he graduated from Beijing Foreign Studies University. Write him at: zhangxin@chinadaily.com.cn, or raise a question for potential use in a future column.

（作者張欣 中國日報網(wǎng)英語點津 編輯：Zoe）